SecProbe.io

CORRESP
1
filename1.htm

May
22, 2023

VIA
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

Office
of Life Sciences

Washington,
D.C. 20549

Attention:
Cindy Polynice and Joe McCann

    RE:
    Azitra
    Inc

    Registration
    Statement on Form S-1 (File No. 333-269876)

    Request
    for Acceleration of Effective Date

    Requested
    Date: May 24, 2023

    Requested
    Time: 5:00 p.m. Eastern Time (US)

Ladies
and Gentlemen:

In
connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the
“Act”), we, as a representative of the several underwriters, hereby join in the request of Azitra Inc that the effective
date of the Registration Statement be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time (US), on May 24, 2023,
or as soon thereafter as practicable.

Pursuant
to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus
to underwriters, dealers, institutions, and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The
undersigned, as representative of the several underwriters, has complied and will comply, and we have been informed by the participating
underwriters that they have complied and will comply, with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

    Very
    truly yours,

    THINKEQUITY
    LLC

    By:
    /s/
    Eric Lord

    Name:
    Eric
    Lord

    Title:
    Head
    of Investment Banking